[Temporary Journal] Faktor-faktor yang Mempengaruhi Kualitas Pelaporan Keuangan: Studi Kasus Indeks LQ45 yang Terdaftar di BEI
FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PELAPORAN KEUANGAN : STUDI KASUS INDEKS LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA ARTIKEL / JURNAL PROGRAM STUDI S-1 AKUNTANSI Dewi Putri Nurwulandari 141.11.060 SEKOLAH TINGGI ILMU EKONOMI MADANI BALIKPAPAN 2015 FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS PELAPORAN KEUANGAN : STUDI KASUS INDEKS LQ-45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Dewi Putri Nurwulandari 141.11.060 ABSTRACT This research is aimed to examine of the influence of company operating cycle, sales volatility, company size, company age, and leverage on financial reporting quality. Samples used in this research are secondary sector companies which is included in LQ-45 index at Indonesia Stock Exchange during period 2012-2014. The data are collected using purposive sampling method. The analysis of this research employs multiple regression with SPSS 16.0 program. Result show that sales volatility, company size,